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V2479-21 29 September 2021 · SG de Impuestos sobre el Consumo Criterion in force
IVA · epígrafe iae

New IAE registration required for technical training and application of the VAT pro rata rule

A professional providing technical engineering services has enquired whether they can provide technical training without changing their IAE heading and how this would affect their VAT. The DGT has ruled that they must register under a teaching heading and, as they will be performing both exempt and non-exempt activities, they must apply the pro rata rule.

The question raised

The taxpayer wishes to know whether heading 843.1 "Technical engineering services" authorizes them to perform

The DGT's ruling

Heading 843.1 regarding technical engineering services does not authorize the provision of training services. If the teaching is provided outside of a permanent establishment, group 934 of the IAE applies; if it is provided in one's own center, group 932 applies. Regarding VAT, technical training included in curricula is taxable but exempt. When performing activities with and without the right to deduction, the taxable person must apply the pro rata rule or the regime of differentiated sectors.

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